35.21.712  <<  35.21.714 >>   35.21.715

License fees or taxes on telephone businessImposition on certain gross revenues authorizedLimitations.

(1) Any city which imposes a license fee or tax upon the business activity of engaging in the telephone business which is measured by gross receipts or gross income may impose the fee or tax, if it desires, on one hundred percent of the total gross revenue derived from intrastate toll telephone services subject to the fee or tax: PROVIDED, That the city shall not impose the fee or tax on that portion of network telephone service which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services, or charges for network telephone service that is purchased for the purpose of resale, or charges for mobile telecommunications services provided to customers whose place of primary use is not within the city.
(2) Any city that imposes a license tax or fee under subsection (1) of this section has the authority, rights, and obligations of a taxing jurisdiction as provided in RCW 82.32.490 through 82.32.510.
(3) The definitions in RCW 82.04.065 and 82.16.010 apply to this section.

NOTES:

Contingent effective date2007 c 6 §§ 1003, 1006, 1014, and 1018: See note following RCW 82.04.065.
Part headings not lawSavingsEffective dateSeverability2007 c 6: See notes following RCW 82.32.020.
FindingsIntent2007 c 6: See note following RCW 82.14.495.
FindingEffective date2002 c 67: See notes following RCW 82.04.530.
Severability1989 c 103: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1989 c 103 § 5.]
Effective date1986 c 70 §§ 1, 2, 4, and 5: "Sections 1, 2, 4, and 5 of this act shall take effect on January 1, 1987." [ 1986 c 70 § 8.]
ConstructionSeverabilityEffective dates1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
IntentSeverabilityEffective date1981 c 144: See notes following RCW 82.16.010.
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